The Research On Tax Planning Under The New Enterprise Income Tax Law For A Electronic Corporation

With the continuous reform and improvement of China's tax collection and management system, enterprises have been pushed to a comprehensive tax-constrained environment full of market competition. More and more companies are working through the legal channels seeking for low-tax, high efficient financial management programs. Taxes planning become to be a topic on financial management research in China, which is an important part of business activities for enterprises. The tax planning is a new emerging thing in our country. Along with the market economy system's establishment and consummation in our country, as an important way to save the cost as the enterprise and enhance competitive ability, it will obtain the unprecedented development in our country. More and more enterprises will realize its vital role in financing, investment, management and divided distribution.It is necessary to modify the methods of tax planning according to the new corporation income tax law in time under the new enterprise income tax law in 2008. This article will analyze the new corporation income tax planning under the new situation mentioned above. By integrating tax planning theory and the characteristic of the new enterprise income law, in the basis of business operation and financial situation of A Electricity Company, this paper explores the space for tax planning, introduces possible methods of tax planning and formulating the best tax planning scheme which is suitable for this company by anglicizing several optional tax planning scheme. Thus it enhances the whole economic efficiency of A Electricity Company. First this paper presents the background of the article, existing research in China and aboard, innovation, research method and framework of the paper. Secondly after summarizing the domestic and foreign experts'implication of the tax planning, this article limits the definition of the tax planning scientifically. Then this article elaborates the tax planning theory, the basic principle and the technological means of the tax planning. Simultaneously it narrates the main changes of the new enterprise tax law in detail, analyzes the feasibility of the new enterprise income tax law necessity of the tax planning under the enterprise income tax law. Finally, through uniting the theory and practice, in view of existence concrete question of tax planning of A Electricity Company, this article introduced simply the development present situation of A Electricity Company and proposes suitable tax planning goal and the preparation basic mentality of this enterprise. After that this article discusses the application of the tax planning in financing, investment, management and divided distribution in the enterprise. Through comparative analysis method, this paper finds the more suitable the tax planning schemes of A Electricity Company. The last chapter elaborates the risk guard countermeasure of A Electricity Company in detail. This will lay the foundation for this company in the tax planning process later.With combination of practice and theory, this article attaches more importance on comprehensive control of tax policy. Thus it provides the substantive instruction to the tax planning in the financial management. Finally this article forecasts the future of the application of the tax planning in modern enterprise.